First I removed the top panel and inner shelf dividers.
I left the bottom panel attached to the lower unit.
I made “doors” to cover the front openings out of Fiberboard, painted them white, and attached them using self closing cabinet hinges.
I then laid the fabric face down over the bench.
Used 1/2″ thick foam padding and folded it over so there were 4 layers.
I laid the original top panel of the unit over it all.
Stretched the fabric up and over the edges, and used a staple gun to attach them to the panel.
I flipped it over and aligned it with the base.
Added some decorative pillows…. DONE!